Over 25 years after it was first introduced in Canada, the Goods and Services Tax ("GST"), while simple in concept, remains one of the more confusing taxes in Canada to apply, especially when it comes to non-residents.

As the weather begins to warm, downtown Toronto livens up. Come summer, streets and attractions are abuzz with thespians and tourists alike, outdoor patios fill with revelers, and festivals and parades abound.
You will also often find streets lined with movie trailers. World-class amenities, a suitable infrastructure, and favourable federal and provincial tax incentives make Toronto an attractive place to film motion pictures.